A   Dill   lO   DC   CM 
Conf  Pam  12mo  #64 


[House  of  REPREsE^'TATIVF,s.  Kn.  286.] 

HOUSE  OF  REPRESENTATIVES, December  24,  le64— Read 

first  and  second  times,  referred  to  Committee  of  Wavs  and  Means, 
and  ordered  to  be  printed. 

[By  Mr.  Lester. 


To  be  entitled  An  Act  to  levy  and  colleet  taxes  for  the  common  de- 
fence and  for  the  support  of  the  f^overnment  for  the  year  1865, 
and  to  repeal  cprtain  tax  laws. 

1  The  r^o/iorrvv  nf  the    rniifehrate.    States  of   America  do  enact, 

2  as  follows  to  wit: 

1  Section  1.     Except  nV  beieinaflcr  exempted,  a  tax  of  ima  per 

2  mi^/??^ shall  l»e  lovind  nnd  collected  upon  the  value,  estimated 

3  in  Confederate  (•iinr'nrv .  .  i  all  tlie  property, real,  personal  and 

4  mixed;  all  goods,  wares  and   merchandise;  all   .iiold  rmd  silver 

5  ware,  plate,  jewels,  jewelry  and  watches;  all   gold  and   silver 

6  coin,  gold  dust,  gi)ld  nnd  -ih-^-  i.-iH-.n  I.mmI.  I,il]^   n'ld  luon-yof 

7  every  kind:  all  moueys  hold  ,iin()a<l  or  liills  ul  cxdiaugc  drawn 

8  therefor;  all  promissory  notes,  credits,  securities,  open  accounts, 

9  cJioses  in  action,  and  all  other  property  of   every  kind  «nd   <Ips- 

10  cription  whatsoever,  owned,  held,  possessed  or  claimed  l)y  any 

11  person  cither  in  his  own  right,  or  inrightof  another,  as  parent, 


12  g'uardian.  execiior.  a  ^lnni>^[)•:lt<;T^  c»L;riir,  iiiis-cej)r  in  any  other 

]o  character  whatever. 

1  Sec.  2.     In  addition  to  the  t!\x  imposed  by  the  preceding  sec- 

2  tion,  a  tox  of  ten  per  centum  shall  be  levied  upon  the  grog's  an- 

3  nual  income,  whether  in   money  or  other  thing,  and  no  matter 

4  from  what  SvOiirce  derived,  of  every  person  doing   or  carrying 

5  on  any  kind  of  business    in  tlie  Tonfederate  States,  wliich   in^ 

6  come  shall  Ijc  valued  in  Confederate  currency. 

1  Sec.  3.    All  the  ]>rbperty,  assets,  aiid  groys  income  of  all  cor- 

2  porations,  joint  stock  comiaiiies.  partnerships  and   associations 

3  of  every  description,  whether  incorporated  or  not,  shall    be  as- 

4  scssed  and  taxed  in  the  same  manner,  at  the  same  rate,  and  to 

5  the  same  extent,  as  the  {iroperty  and  income  of  individuals  :  the 

6  tax  on  such  property,  assets  and  income,  to  l^e  assessed  against 

7  and  paid  by  the  corporation,  joint  stock  company,  partnerphip 

8  or  association  ;  Provided,  that  the  stock,  shares  or  interest  rep- 

9  resenting  properly  or  assets  in  corporations,  joint  stock  compa- 

10  nies,  partnerships  and  associations,  shall  not   be  taxed  except 

11  upon  the  income  derived  therefrom:     JJnd,    Provided  further, 

ft 

12  That  no  bank  or  banking  company  shall  be  liable  to  pay  tox  on 

13  deposits  of  money  to  the  credit  of  and  subject  to  the  checks  of 

14  others. 

1  Sec.  4.    The  tax  on  that  part  of  the  gross  income  of  farmers, 

2  planters,  graziers,  and  others  who  slaughter  hogs,  consisting  of 


3  wheat,  rye,  oats,  buckwheat,  rice,  Irish  potatoes,  cured  hay  and 

4  fodder,  sugar,  molasses  made  of  cane  or  sorghum,  peas,  beans, 

5  ground  peas,  cotton,  wool,  pork  and  tobacco,  shall  be  paid  in 

6  kind,  and  shall  be  estimated,  assessed,  collected  and  disposed  of 

7  at  the  time?,  and  in  the  manner  now  prescribed  bj  law. 

1  Sec.  5. .  The  value  of  all  prop-^rtj  subject  to  taxation  under  the 

2  provisions  of  this  Act,  shall  bg  estimated  and  assessed  as  of  the 

3  seventeenth  day  of  February,  1865. 

1  Sec.  6,     In  addition  to  tlic  means  now  provided  by  law  for  se- 

2  curing  a  correct   return  of  taxal)lc   property,  the  tax  assessor 

3  sUall  administer  to  each  tax  payer  at   the  time  of  assessing  his 

4  property,  the  following  oath,  to  wit :,    ''You  do  solemnly  swear 

5  that  the  list  or  return  which  you  now  make,  is  a  just,  true,  full 

6  and  complete  return  or   list  of  all  the   taxable  property  which 

7  you  owned,  held,  possessed  or  claimed,  on  the  seventeenth  day 

8  of  February  lest,  either  in  jour  own  right  or  in  right  of   an- 

9  other;  that  you  have  concealed  nothing,  and  that  such  property 

10  was  not  worth  more  in  Confederate  currency  on  the  said  seven- 

1 1  teenth  day  of  February,  than  the  valuation  which  you  now  affix 

12  to  the  same,  and  that  you  will  make  true  answers  to  all  questions 

13  propounded  to    you  concerning  the  same :  so  help  you  God." 

14  And  at  the  time  of  assessing  incomes,  the  assessor  shall  admin- 
15     ister  to  each  tax  payer  the  following  oath,  to  wit:    "You  do 


4 

16  solemnly  swear  that  the  account  which  jou  now  render  is  a  just, 

17  true,  full  and  complete  account  of  your  gross  income   from  all 

18  sources,  whether  in   money  or  other  thing,  realized  during  the 

19  year  1865.  that  you. have  kept  uotl^inir  hack,  that  you  liave  re- 

20  sorted  to  no  shift.  su)>ierfu<re  oi-  device  to  avoid  ])0}/iiig' the  full 

21  amount  of  tlio  tnx  levied   l)y    law  upon  incomes,  that  sucli  in- 

22  come  is  not  worth  more  in  ( i  r^'e^io)  ale  cnricncy  thar)  the  valuation 

23  which  }  ou  now  aflix  thereto,  and  that }  ou  will  auswer  truly  every 

24  question  which  may  be  asked   you  toncliing  the  same:  so  help 

25  you  God.'' 

1  Sec.  7.     The  tax  levied  by  this  Act  upon  incomes  shall    \)e  duo 

2  and  payable  on  the  3lst  day  of  Di-cember,  1865. 

1  Si-C.  8.     The  following  exemptions  from  taxation  shall  be  allow 

2  ed  to  wit  : 

1  1      The  r  mount  or  value  oi"  all  bonds,  and  certiticates  of  loans 

z  or  indtbti  dntss  isfcued  or  to  beistruedby  the  Confederate  Stales: 

3  Provided,  That  the    oividends  cr  interest  on  such  bonds  or  cer- 

4  tihcates  shall  be  'cixed  like  income  derived  from  other  sources, 

0  except  where  the  dividends  or  intejest  are  specially  exempted 
6  by  law  from  taxation. 

1  11.     The  princi])al  and  interest  of  all  loans  made   to  the  Con- 

2  fcdei  ate  States   n])on    ihe   I)}  pothecation  of  tlie  bonds  of  said 

3  Stales,  wlioieof  the    pi-iiicipoi  and   interest  are  exempted  from 

4  taxation  by  law. 


s 

1  Itl.     The  property,  effects  and  income  of  all  schools,  colleges, 

2  churches,  hospitals,  asylums   and  other  charitable  institutions. 

1  IV.     Property  of  each  head  of  a    family  to  the  value  of  five 

2  thousand  dollars,  estimated  in  Confederate  currency. 

1  V.     Gross  income  of  each  head  of  a  family  amounting  in  value 
to  three  thousand  dollars,  estimated  in  Confederate  currency. 

1  VI.     The  wearing  apparel  of  each  Ux    payer  and  his  or   her 

2  family,  not  including  jewelry  and  watches. 

1  VII.     All  Treasury  notes  of  the  Confederate  States. 

1  VIII.     The  property  of  coDT' panics  formed  under  the  act  entitled 

2  '-An  Act  to  establish  a  volunteer  navy:"    Provided,   That   the 

3  gross  income  of  such  comjianics  shall  be  taxed. 

1  IX.     The  corn,  bacon,  wheat,  and  other  agricultural  products, 

2  including  cotton,  which  were  produced  in  the  year  1864,  and  in 

3  ihe  prodiicor's  possession  on  the   iTth  of  February,   1865,  and 

4  necessary  for  the  support  of  himself,  his  family,  slaves  and  stock 

5  during  the  year  1865,  axd  from  or  on  which  the  taxes  in  kind 

6  have  been  deducted  and  delivered  or  paid. 

1  X.     All  property  within  the  lines  of  the  enemy  so  long  as  it  re- 

2  mains  there. 

1  XL     The  products  of  gardens  intended  only  for  the  use  of  the 

2  owner's  family,  and  fruits  raised  for  domestic  use  and  not  for 

3  sale. 


6 

1  Sec.  9.     The  act  approved  13th  of  February,  1864,  entitled  ''An 

2  Act  for  the  reUef  of  tax  payers  in  certain  cases, '^  and  the  second 

3  section  of  an  act  entitled  ''Aii  Act  to  amend  the  laws  relating  to 

4  the  tax  in  kind,'^   ap])roved  lOth  of  June,  1864,  and  the  fourth 

5  paragraph  of  the  fifth  section  of  an  act  eatitlcd  ''An  Act  to  lay 

6  additional  taxes  for  the  common  defence  and  support  of  the    go- 

7  vernmcTit;^  approved  I7th  of  February,  UG4,  are  hereby  reen- 

8  acted  and  declared  of  force. 

1  Sec.  10.     All  laws,  and  parts  of  laws,  imposing  or  levying  direct 

2  or  internal  taxes,  and  all  laws  in  conflict  with  this  act,  or  any  of 

3  its  provisions,  are  hereby  expressly  repealed. 


HolUnger  Corp. 
pH8.5 


